Articles
<![CDATA[Pelatihan Pengelolaan Keuangan Bagi Usaha Mikro Kecil Menengah di Kota Cilegon Banten ]]>
<![CDATA[Tri Wahyudi]]>;
<![CDATA[Edy Arisondha]]>;
<![CDATA[Fiesty Utami]]>
<![CDATA[ Dedication : Jurnal Pengabdian Masyarakat Vol 5 No 1 Maret 2021 ]]>
Publisher : <![CDATA[LPPM Universitas PGRI Argopuro Jember ]]>
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DOI: 10.31537/dedication.v5i1.433
<![CDATA[Tujuan kegiatan pengabdian masyarakat ini adalah memberikan pelatihan kepada mitra kami (pengusaha mikro) dalam mengelola keuangan di kota Cilegon. Pengelolaan ini khusus nya terkait dengan pencatatan sehingga dapat menghasilkan suatu pengelolaan yang baik dan bisa mencerminkan kondisi usaha yang sebenarnya. Meningkatnya kinerja khususnya terkait dengan pemahaman laporan keuangan merupakan target khusus dari kegiatan ini. Metode yang dipakai pada pengabdian masyarakat ini adalah Ceramah, Tutorial, Diskusi, serta di lakukan monitoring secara berkala selama periode kegiatan pengabdian. Setelah pelatihan ini berakhir, mitra secara mandiri dan paham dalam pengelolaan usaha nya tidak hanya dari aspek produksi nya tetapi juga dari aspek manajemen atau pengelola keuangan.]]>
<![CDATA[Perhitungan Harga Pokok Produksi dalam Pengembangan Produk Ecoprint Di Kecamatan Cilegon ]]>
<![CDATA[Nana Nofianti]]>;
<![CDATA[Tri Wahyudi]]>;
<![CDATA[Fara Fitriyani]]>
<![CDATA[ Dedication : Jurnal Pengabdian Masyarakat Vol 6 No 2 (2022) ]]>
Publisher : <![CDATA[LPPM Universitas PGRI Argopuro Jember ]]>
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DOI: 10.31537/dedication.v6i2.821
<![CDATA[Tujuan kegiatan pengabdian masyarakat ini adalah pengenalan dan workshop perhitungan harga pokok produksi tentang pemanfaatan bahan alami untuk pengembangan produk ecoprint di Kecamatan Cilegon, Banten. Bahan alami ini khususnya terkait dengan tanaman- tanaman atau unsur – unsur tanaman yang ada di sekitar lingkungan khususnya tanaman yang tumbuh secara liar/alami. Mitra pengenalan dan workshop ini adalah Komunitas PKK dan PKG PAUD Kecamatan Cilegon. Workshop ini, diharapkan dapat memperoleh pemahaman yang baik tentang jenis tanaman dan pemanfaatan bahan alami dari tanaman menjadi suatu karya seni yang mempunyai nilai lebih serta perhitungan dalam proses produksinya. Metode yang dipakai pada pengabdian masyarakat ini di antaranya 1.)Ceramah 2.)Tutorial 3.)Diskusi. Setelah workshop iniselesai, diharapkan mitra dapat memiliki keterampilan baik secara mandiri atau kelompok dalam pemanfaatan bahan alami untuk pengembangan produk ecoprint serta dalam proses perhitungan harga pokok produksi atas produk yang dibuat.]]>
<![CDATA[Training on Simple Financial Reports for BUMDes in Bojonegara sub-District Serang Regency ]]>
<![CDATA[Nurhayati Soleha]]>;
<![CDATA[Agus Sholikhan Yulianto]]>;
<![CDATA[Imam Abu Hanifah]]>;
<![CDATA[Chandra Prasadhita]]>;
<![CDATA[Tri Wahyudi]]>
<![CDATA[ MOVE: Journal of Community Service and Engagement Vol. 2 No. 5 (2023): May 2023 ]]>
Publisher : <![CDATA[EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/move.v2i5.211
<![CDATA[BUMDes financial reports are crucial because the reports involve in the use of economic resources that come from the community and/or the government. For this reason, training for BUMDes is needed regarding preparing financial reports according to accounting standards so that BUMDes accountability and transparency can be achieved. Through community service activity, BUMDes management understands the importance of preparing financial reports based on accounting standards (SAK), however, in practice, BUMDes have not been able to implement financial reports according to accounting standards yet.]]>
<![CDATA[Green economy: Islamic social reporting for companies ]]>
<![CDATA[Tri Wahyudi]]>;
<![CDATA[Nur Sabrina]]>;
<![CDATA[Camka Ayu Pratiwi]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol 5, No 1 (2023) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/jiafr.2023.5.1.14525
<![CDATA[Purpose - The purpose of this study is to examine the impact of Islamic social reporting on firm value.Method - This research uses quantitative methods. The sample in this study is 13 sharia companies registered in the Jakarta Islamic Index for 2016-2020. Data analysis using multiple linear regression. Islamic social reporting as an independent variable, while the firm value is measured using Tobin's Q as the dependent variable, and firm size as a control variable.Result - The empirical results in this study found that Islamic social reporting has a positive and significant effect on firm value.Implication - Sharia companies listed in the Jakarta Islamic Index are expected to focus on Islamic principles in carrying out activities including in social aspects to increase company value as part of the company's strategy.Originality - This study combines the ISR disclosure index from several previous researchers to measure ISR disclosure in Islamic companies.]]>
<![CDATA[PERBANDINGAN PENGUNGKAPAN MODAL INTELEKTUAL PERGURUAN TINGGI NEGERI DAN SWASTA DI PULAU JAWA ]]>
<![CDATA[Tri Wahyudi]]>
<![CDATA[ Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 2 (2022) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Tadulako ]]>
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<![CDATA[This research aims to identify disclosure of intellectual capital on the web of public and private universities in Java. This research uses secondary information taken from the college website as the object of study. Intellectual capital items sourced from the framework consist of 46 items, including 8 human capital, 23 structural capital, and 15 relational capital. This research is intended to explain how the disclosure of intellectual capital in public and private universities in Java Island and what distinguishes the disclosure of intellectual capital between public and private universities on the island of Java. The analysis in this research uses a checklist of work paper, after which the calculation of the value of disclosure based on the information is made. Not only by making simple calculations, it is also necessary to try the Mann Whitney test to see if there is a comparison between 2 (two) comparative information. The conclusion from this research is that public and private universities in Java Island mostly disclose intellectual capital in the form of narratives and pictures / graphics. Other results show the asymp value. Sig. (2-tailed) of 0.014 (less than 0.05), which means that there is a significant difference between public and private universities in implementing intellectual capital disclosure.]]>
<![CDATA[Sustainable sharia company ecosystem: Independent commissioner and audit committee on Islamic social reporting ]]>
<![CDATA[Tri Wahyudi]]>;
<![CDATA[Nur Sabrina]]>;
<![CDATA[Camka Ayu Pratiwi]]>;
<![CDATA[Erlina Sari Pohan]]>
<![CDATA[ Review of Islamic Social Finance and Entrepreneurship Volume 2 Issue 2, 2023 ]]>
Publisher : <![CDATA[Center for Islamic Economics and Development Studies [P3EI] ]]>
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DOI: 10.20885/RISFE.vol2.iss2.art2
<![CDATA[Purpose – Disclosure of information is crucial for company values and minimizing conflicts resulting from knowledge asymmetry, especially in social aspects. Stakeholders require information reporting that is transparent, accountable, responsible, and exhaustive. In this study, the independent variables are independent commissioners and audit committees, and the dependent variable is Islamic social reporting. The size of the company served as the control variable for this study.Methodology – The population in this study used sharia companies registered in the Jakarta Islamic Index (JII) for the period 2016-2022. This study used the purposive sampling method and selected 13 companies from a total of 30 companies with data collection twice a year. The analysis technique used is multiple linear regression with SPSSv22 software.Findings – The results of this study show that independent commissioners and audit committees do not affect Islamic social reporting.Implications – This study aims to determine the influence of independent commissioners and audit committees on Islamic social reporting.Originality – This study has originality in the form of Islamic Social Reporting (ISR) proxy variables, which combines the ISR disclosure index designed by Haniffa and Cooke (2002) and Othman and Thani (2010). There are 48 ISR disclosure items divided into six themes. In addition, in this study, there is a control variable, namely the size of the company used to improve the accuracy of the research]]>
<![CDATA[How to Build Online Consumer Trust in an Islamic Perspective Through TikTok Live Streaming Shopping ]]>
<![CDATA[Fadhilah Fadhilah]]>;
<![CDATA[Galih Ginanjar Saputra]]>;
<![CDATA[Tri Wahyudi]]>;
<![CDATA[Muhamad Fakhrudin]]>
<![CDATA[ Al-Muamalat: Jurnal Ekonomi Syariah Vol 11, No 1 (2024): January ]]>
Publisher : <![CDATA[Department of Sharia Economic Law, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/am.v11i1.33794
<![CDATA[This research aims to explore the importance of paying attention to Islamic values in marketing activities and how to choose streamers of TikTok live streaming who are by the Sharia perspective as well as effective marketing techniques to build consumer trust and consumer purchase decisions. The data analysis method used in this study is an interactive data analysis model developed by Miles and Huberman. Data analysis for qualitative purposes is carried out interactively. Based on the results and discussions described earlier, it can be concluded that Islamic values related to the five guidelines of muamalah play an important role in building consumer trust and purchase decisions in TikTok live streaming shopping in Indonesia. There has been no research that uses the 5 Muamalah Guidelines approach in using TikTok Live Streaming Shopping in Indonesia. The subjects studied were only respondents who had followed live-streaming shopping on the TikTok platform in Indonesia. This research has implications for entrepreneurs who want to sell their products through live streaming on the TikTok platform. Principle 5 Muamalah guidelines can not only be applied in social life but also need to be internalized in business activities.]]>
<![CDATA[PENGARUH DEBT TO EQUITY RATIO TERHADAP PRICE TO BOOK VALUE DIMEDIASI OLEH RETURN ON EQUITY ]]>
<![CDATA[Erlina Sari Pohan]]>;
<![CDATA[Neneng Sri Suprihatin]]>;
<![CDATA[Tri Wahyudi]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 8 No 2 (2023): Oktober ]]>
Publisher : <![CDATA[Jurusan Akuntansi FEB UHO ]]>
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DOI: 10.33772/jak.v8i2.44
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh Debt to Equity Ratio terhadap Price To Book Value dimediasi oleh Return On Equity. Jenis penelitian ini merupakan penelitian deskriptif dan asosiatif. Populasi penelitian yaitu perusahaan sektor industri barang konsumsi tahun 2015-2018 sebanyak 45 perusahaan dengan menggunakan metode purposive sampling sehingga sampel yang digunakan sebanyak 27 perusahaan. Analisis data menggunakanan alisis jalur (path analysis), mendeteksi pengaruh mediasi dan uji parsial dengan menggunakan program SPSS (Statistic Product and Service Solution) 25.0 for windows. Hasil penelitian secara parsial menunjukkan bahwa Debt to Equity Ratio berpengaruh negatif dan tidak signifikan terhadap Price To Book Value, Debt to Equity Ratio berpengaruh positif dan tidak signifikan terhadap Return On Equity, Return On Equity berpengaruh positif dan signifikan terhadap Price To Book Value. Dari hasil pengujian path analysis dan uji sobel menunjukkan bahwa Return On Equity sebagai variabel intervening mampu memediasi pengaruh Debt to Equity Ratio terhadap Price To Book Value namun pengaruhnya tidak signifikan.]]>
<![CDATA[Optimalisasi Edukasi Pencegahan Stunting melalui Program Sosialisasi Partisipatif di Desa Kemuning, Kabupaten Tangerang ]]>
<![CDATA[Wahyudi, Tri]]>;
<![CDATA[Ika Arinia Indriyany]]>;
<![CDATA[Nana Nofianti]]>;
<![CDATA[Hendrawan Syafrie]]>;
<![CDATA[Diqbal Satyanegara]]>;
<![CDATA[Titania Mukti]]>;
<![CDATA[Nufus Kanani]]>
<![CDATA[ Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 1 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2025 ]]>
Publisher : <![CDATA[Ikatan Cendekiawan Muda Akuntansi ]]>
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DOI: 10.61754/jurdiasra.v3i1.124
<![CDATA[Stunting remains a significant public health issue in Indonesia, particularly in rural areas. Desa Kemuning is one of the regions with a high prevalence of stunting that requires special attention. This community service activity aims to optimize stunting prevention education through a participatory socialization program involving various stakeholders, including local communities, health cadres, and village officials. The methods used include community-based active participation and focused discussions to enhance understanding, engagement, and collective commitment to preventing stunting. This activity successfully reached 50 participants, consisting of pregnant women and children in Desa Kemuning. The materials presented covered the importance of balanced nutrition, parenting practices, and environmental sanitation to support optimal child growth. The program demonstrated that a participatory approach in socialization effectively improves community understanding and awareness of stunting prevention. By involving various parties, it is hoped that the sustainability of this effort will have a significant positive impact on reducing stunting rates in Desa Kemuning.]]>
<![CDATA[Impact of Firm Value on Islamic Reporting Analysis of Sharia Firms in Jakarta Index ]]>
<![CDATA[Wahyudi, Tri]]>;
<![CDATA[Sabrina, Nur]]>;
<![CDATA[Pratiwi, Camka Ayu]]>;
<![CDATA[Nawawi, Muhammad]]>;
<![CDATA[Prasadhita, Chandra]]>
<![CDATA[ Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 1 (2024): Juni 2024 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Raden Intan Lampung ]]>
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DOI: 10.24042/al-mal.v5i1.22022
<![CDATA[This study evaluates the firm's performance in Islamic social reporting. In this study, the independent variable is Islamic Social Reporting. The control variable used in this study is the company's nilai, which is derived from Tobin's Q. In this study, Islamic Social Reporting is treated as a dependent variable. The study's population is based on Syariah companies listed in the Jakarta Islamic Index between 2016 and 2020. The study used purposive sampling to identify 13 out of 30 companies, and data collection was done twice a year. Data evaluation is done using Berganda line regression analysis. It is all stated to indicate that a company's value has a negative impact on Islamic Social Reporting.Peningkatan kinerja keuangan sesuai dengan prinsip syariah di Indonesia is recommended by the Bank Umum Syariah. The study's methodology uses the Proxy Variable ISR, which is a buffer for the ISR index of a few researchers with a total of 48 items for Islamic Social Reporting, and the Proxy Variable Nilai Perusahaan, which uses Tobin's Q, a key indicator in historical accounting.]]>
